Division 7 Member States may exempt the reporting units for statistics on intra-Union exports of goods from providing information about the ID number of the partner operator in the Member State of import only where:

the reporting unit, for instance in the context of triangular trade, is unable to provide information about the ID number of the partner operator in the Member State of import;

the ID number of the partner operator in the Member State of import cannot be determined. This simplification is limited to:

• sales to taxable persons or non-taxable persons, including private individuals, who are not registered for VAT purposes;

• specific goods or movements as referred to in Chapter III of this Annex.